Featured publications
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Intellectual Property Blog
Rejection of the trademark registration “Insomnia Energy” following the application for a declaration of invalidity filed by Monster Energy Co.
Last October 23, the General Court of the European Union refused the figurative trademark registration “Insomnia Energy” on the grounds that the proprietor – BBF Company EOOD – was taking unfair advantage of the reputation of the mark “Monster…
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Hospitality & Leisure Law Blog
Parity clauses between hotel reservation platforms and hotel establishments are not “ancillary restraints”
The Court of Justice of the European Union (CJEU) has ruled on price parity clauses in contracts between an important hotel reservation platform and hotel establishments. The CJEU has determined that these clauses must be analyzed under the rules on…
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Labor & Employment Blog
The company can recover the compensation paid for a post-contractual non-compete agreement declared null
When a post-contractual non-compete agreement is declared null because it does not comply with the legally established requirements, the company can, in certain cases, recover the amounts paid to the employee as consideration, because the cause that…
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Garrigues Sustainable Dialogs
CSRD: practical aspects to be borne in mind when preparing the sustainability report
In a new edition of Garrigues Sustainable Dialogs, we covered the most relevant and complex legal and technical aspects that companies should consider when drafting their sustainability report pursuant to the CSRD Directive.
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Garrigues Sustainable Newsletter
Check out the main legal updates on ESG matters
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues and G-advisory.
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Hospitality & Leisure Law Blog
The impact on hotels, restaurants and cafés of the Spanish Special Tax on Non-Reusable Plastic Packaging: main challenges
The tax impacts on companies in this sector, both through the higher cost of product purchases and through their obligations as taxpayers, in relation to intra-Community acquisitions and imports of non-reusable plastic packaging.
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Tax Blog
The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction…
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Tax Blog
The DGT clarifies new rules on deductible financial expenses in Corporate Tax
These new rules are applicable for fiscal years beginning from 2024 and have been introduced to align Spanish regulations with the ATAD Directive.
Publications
Update of the monetary devaluation coefficients for 2024
The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.
New rules for electronic service on companies and individuals
A new decree law has been published that establishes electronic service as the rule for companies in legal proceedings, allowing individuals to opt for this method as well. The aim is to modernize and speed up legal proceedings by making them…
DANA: These are the urgent labor measures in response to the damages caused by the storm
The Government has approved a royal decree-law that includes measures such as exemptions in Social Security contributions, deferrals and moratoriums in the payment of quotas, suspension of collection procedures, and the exceptional consideration of…
Spain: Publication of royal decree governing the management of waste of tobacco products with filters and of filters
The new legislation develops for this waste stream the extended producer responsibility scheme provided for in the Waste Law and imposes obligations on public authorities and economic operators.